Below, you’ll find the table of contents from The Book on Sustainability Reporting:


Table of Contents

Introduction – Page 8

Acknowledgements – Page 11

Chapter 1: What are Sustainability Reports – Page 13

  • Brief History and Evolution of Sustainability Reporting – Page 13
  • The Purpose and Benefits of Sustainability Reports – Page 15
  • Who Is Obliged to Report? – Page 22
  • Introduction to Reporting Frameworks and Guidelines – Page 26
  • Constant Changes in the Regulatory Landscape – Page 27

Chapter 2: Understanding Sustainability Reporting – Page 28

  • Defining Sustainability and Other Important Terms – Page 28
  • Differentiating between Environmental, Social, and Governance (ESG) Factors – Page 31
  • Integrated Reports Versus Standalone Sustainability Reports – Page 34
  • Greenwashing — Identifying and Stopping Misleading Environmental and Social Claims – Page 35
  • Exploring the Key Frameworks of Sustainability Reporting – Page 40
  • Selecting the Appropriate Reporting Framework or Standard – Page 49
  • Building Trust and Accountability in Sustainability Reporting – Page 52

Chapter 3: Preparing for Sustainability Reporting – Page 56

  • Who Does What Work? – Page 56
  • Identifying Stakeholders and Understanding Their Expectations – Page 58
  • Conducting Materiality Assessments to Prioritise Reporting Focus Areas – Page 61
  • Establishing Materiality in 7 Steps – Page 61
  • Identifying Key Performance Indicators (KPIs) for Reporting – Page 66

Chapter 4: Understanding Data Management for Sustainability Reporting – Page 69

  • Gathering Relevant Data and Understanding Data Management Systems – Page 69
  • Analysing, Interpreting, and Communicating Sustainability Data – Page 72

Chapter 5: Structuring a Sustainability Report – Page 75

  • Different Types of Sustainability Reporting Formats and their Key Differences – Page 76
  • Crafting a Clear and Concise Storyline for Your Report – Page 78
  • Creating a High-Level Report Outline and Sub-Sections – Page 84
    • Introduction and Organisational Profile – Page 88
    • The Governance and Management Approach – Page 93
    • The Materiality Assessment and Stakeholder Engagement – Page 106
    • Sustainability Goals and Performance – Page 108
    • The ‘Environment’ and ‘Social’ (S) Sections of a Sustainability Report – Page 110
    • Concluding Remarks, Future Goals, and Outlook – Page 118
    • Showcasing Partner Organisations – Page 120
    • Acronyms, Appendices, and Data Reports – Page 121

Chapter 6: Publishing Your Sustainability Report – Page 124

  • Mandatory Publication – Page 125
  • Non-Mandatory Publication – Page 126

Chapter 7: Creating Additional Sustainability Communication Materials – Page 128

  • Steps for Furthering Your Sustainability Communication – Page 128
  • Writing Social Media Updates Based on Sustainability Performance – Page 131

Chapter 8: Reviewing the Communication Progress – Page 137

Chapter 9: Evolving Trends and Future Considerations in Sustainability Reporting – Page 142

  • Leveraging Technology for Improved Sustainability Reporting – Page 143
  • Can and Should I Use AI To Write My Sustainability Report – Page 143
  • AI Tools That Support the Creation of Your Report – Page 144

Conclusion – Page 149

  • Encouragement for Organisations to Embrace Standalone Sustainability Reports – Page 149

About the Author – Page 150

Author’s Note — The Use of AI In This Book – Page 152

Appendix – Page 153

Index – Page 154